THE JAMMU AND KASHMIR GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No: 04/ 2017-GST Dated 8th August, 2017

Subject: Time period for filing of details in FORM GSTR-3B

In exercise of powers conferred by sub rule (5) of Rule 61 of the Jammu and Kashmir Goods and Services Tax Rules, 2017 read with section 168 of the Jammu and Kashmir Goods and Services Tax Act,2017 ( Act No: V of 2017) I, Commissioner, on the recommendations of the Council, specifies that the return for the month as specified in column (2) of the table below shall be furnished in FORM GSTR-3B electronically through the common portal before the dates as specified in the corresponding entry in column (3) of the said table namely;

Table

Sl. No.	Month	Date for filing of FORM GSTR-3B
(1)	(2)	(3)
1	July, 2017	20th August, 2017
2	August, 2017	20th September, 2017.

Provided that the return in FORM GSTR-3B of the said rules to be filed for the period from July, 2017 to November, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of SRO-367 dated 04.09 2018, shall be furnished electronically through the common portal on or before the 31st day of December, 2018.

This notification shall come into force with effect from the 8th day of August, 2017.

(P.I. Khateeb)IAS

Commissioner Commercial Taxes, J&K